ITO, Rudrapur V. M/s Hotel Sonia Pvt. Ltd., Rudrapur

ITA 5555/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6414 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-10-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 14-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Section: 80HHC

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. NO. 5555 /DEL/201 3 A.Y. : 20 10 - 1 1 INCOME TAX OFFICER, BAGWARA, MANDI SAMITI PARISAR, KICHHA ROAD, RUDRAPUR - 263153 VS. M/S HOTEL SONIA PVT. LTD., RAMPUR ROAD, RUDRAPUR, US NAGAR (PAN: AAACH3679M) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) DEPARTMENT BY : SH. AMRIT LAL, SR. DR ASSESSEE BY : SH. SOMIL AGGARWAL, & SH. TARUN KUMAR, ADV. ORDER ORDER ORDER ORDER H.S. SIDHU, JM H.S. SIDHU, JM H.S. SIDHU, JM H.S. SIDHU, JM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, DEHRADUN D ATED 22.7.2013 PERTAINING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS :- 1. WHETHER LD. CIT(A) WAS CORRECT, ON FACTS AND IN TH E CIRCUMSTANCES OF THE CASE THAT HOTELS SITUATED IN THE STATE OF HIMACHAL PRADESH OR THE STATE OF UTTARANCHAL HAVING VALID LICENSE ON THE BASIS OF NO OBJECTION FROM POLLUTION DEPARTMENT WHICH CAN BE TREATED TO BE A HOTEL ELI GIBLE FOR DEDUCTION U/S. 80HHC AS PER PROVISIONS OF SECTION 80IC. 2. WHETHER LD. CIT(A) WAS CORRECT ON FACTS AND IN THE CIRCUMSTANCES OF THE CASE IN INTERPRETING THE ACTIV ITY 2 MENTIONED IN ITEM NO. 15 OF PART C OF THE FOURTEENT H SCHEDULE ECO-TOURISM INCLUDING HOTELS, RESORTS, SPA, ENTERT AINMENT/ AMUSEMENT PARKS AND ROPEWAYS EQUIVALENT TO NORMS PRESCRIBED TO OBTAIN NO OBJECTION FROM THE POLLU TION DEPARTMENT. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES A RE NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS. WE FIND THAT AT THE TIME OF FILING THE APPEAL BY THE DEPARTMENT, TH E REGISTRY HAS POINTED OUT THE DEFECT IN THE DEFECT NOTICE VIDE COLUMN L NO. 7 ST ATING THEREIN THAT FROM 35/GROUNDS OF APPEAL/STATEMENT OF THE FACTS BEFORE THE CIT(A)/DY. CIT FILED IN DUPLICATE . 3.1 ON 14.3.2016 WHEN THE MATTER CAME FOR HEARING BEFORE THE BENCH, IT WAS BROUGHT TO THE NOTICE OF THE BENCH THAT DEFECT POIN TED OUT VIDE COLUM NO. 7 VIDE DEFECT NOTICE DATED 14.10.2013 HAS NOT BEEN RECTIFI ED TILL 14.3.2016 AND THE LD. DR UNDERTAKES TO RECTIFY THE DEFECT AND REQUESTED F OR ADJOURNMENT. ACCORDINGLY, THE HEARING WAS ADJOURNED FOR 7.6.2016 AND ALSO FOR 8.8.2016 ON THE WRITTEN REQUEST OF THE LD. DR AND FINALLY THE C ASE WAS FIXED FOR 24.10.2016 FOR HEARING. AGAIN ON 24.10.2016, WHEN MATTER CAME FOR HEARING, IT WAS NOTED BY US THAT DEFECT AS POINTED OUT VIDE DEFECT NOTICE DA TED 14.3.2016, AS AFORESAID, HAS NOT BEEN RECTIFIED TILL 24.10.2016, AS A RESULT THEREOF, THE APPEAL FILED BY THE REVENUE IS DEFECTIVE AND IS NOT MAINTAINABLE IN THE EYES OF LAW. 4. IN THE BACKGROUND OF THE AFORESAID DISCUSSIONS, WE DISMISS THE PRESENT APPEAL FILED BY THE REVENUE, BEING DEFECTIVE. BUT IN THE INTEREST OF JUSTICE, WE 3 ARE GIVING THE LIBERTY TO THE REVENUE TO FILE THE A PPLICATION FOR RECALL OF THIS ORDER, AS PER RULES, AFTER RECTIFYING THE DEFECT. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/12/2016. SD/- SD/- [L.P. SAHU] [L.P. SAHU] [L.P. SAHU] [L.P. SAHU] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER DATE 26/12/2016 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES